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Rehabilitation Dataset Directory: Dataset Profile

Dataset: Medicare Cost Report Files ()

Basic Information
Dataset Full Name Medicare Cost Report Files
Dataset Acronym
Summary The Cost Report Files are used in order to compute the cost-to-charge ratio and determine the ‘cost’ of providing services by different institutions. The Cost Report Files exist for Hospitals and Health Care Complexes, Skilled Nursing Facilities, Hospices, Renal Dialysis Facilities, and Home Health Agencies. The files exist in ‘relational database’ (tables) format. There are three tables: the report table, the alpha table, and the numeric table. These tables can be linked with each other by a unique ‘report record number.’
Key Terms Cost, Cost-to-Charge Ratio, Cost Effectiveness Analysis
Study Design Longitudinal
Data Type(s) Administrative
Sponsoring Agency/Entity Department of Health and Human Services (HHS): Centers for Medicare and Medicaid Services (CMS)
Health Conditions/Disability Measures
Health Condition(s) NA
Disability Measures NA
Measures/Outcomes of Interest
Topics Hospitals, Health care complexes, Skilled nursing facilities, Hospices, Renal dialysis facilities, Home health agencies
Sample Population Hospitals, Health care complexes, Skilled nursing facilities, Hospices, Renal dialysis facilities, and Home health agencies
Sample Size/Notes NA
Unit of Observation Hospital & Provider
Continent(s) North America

United States

Geographic Coverage National
Geographic Specificity Provider Code
Special Population(s)


Data Collection
Data Collection Mode Administrative
Years Collected Hospitals and Health Care Complexes (1996-2010), Skilled Nursing Facilities (1996-2010), Hospices (1999-2010), Renal Dialysis Facilities (1994-2010), and Home Health Agencies (1994-2010)
Data Collection Frequency Annual
Strengths and Limitations
Strengths Useful for using 'cost' as an outcome of interest.
Limitations Limited utility as a stand-alone data set.
Data Details
Primary Website 

Data Access 

Data Access Requirements Public Use Dataset
Summary Tables/Reports NA
Data Components Report Table Alpha Table Numeric Table
Selected Papers
Other Papers
Technical Cost Report Database Format-Technical Brief Using Medicare Hospital Cost Reports Cost-to-Charge Rations in Research-Technical Brief

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The Rehabilitation Research Cross-dataset Variable Catalog has been developed through the Center for Large Data Research & Data Sharing in Rehabilitation (CLDR). The Center for Large Data Research and Data Sharing in Rehabilitation involves a consortium of investigators from the University of Texas Medical Branch, Cornell University's Yang Tan Institute (YTI), and the University of Michigan. The CLDR is funded by NIH - National Institute of Child Health and Human Development, through the National Center for Medical Rehabilitation Research, the National Institute for Neurological Disorders and Stroke, and the National Institute of Biomedical Imaging and Bioengineering. (P2CHD065702).

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Acknowledgements: This tool was developed through the efforts of William Erickson and Arun Karpur, and web designers Jason Criss and Jeff Trondsen at Cornell University. Many thanks to graduate students Kyoung Jo Oh and Yeong Joon Yoon who developed much of the content used in this tool.

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